Fraud Examiners in Financial Crime Investigations: The Case of Save the Children in Bangladesh
This article presents an evaluation of fraud examination carried out by an
inspector general from the United States in Bangladesh. The evaluation
identifies a number of shortcomings in the investigation. As presented in this
article, an evaluation is a systematic study of work done or work in progress.
Evaluation is an objective assessment of activities. Evaluation implies assessing
or estimating the value of something. Evaluation involves analyzing to
determine if the investigation did what it was intended to do and if the
investigation had expected impact.
Keywords: Fraud examination, financial crime, private investigation, evidence, culture